Abstract

Human societies are characterized by pervasive practices of accumulation: People accumulate wealth, status, credentials, moral merit, experiences, reputations and even forms of absence such as simplicity or purity. While sociology has extensively analysed capital, institutions and value, it has lacked a unified theoretical account of why accumulation itself so consistently generates meaning across domains. This article introduces Accumuland Theory, a structural model of value formation that explains how accumulation organizes motivation, identity and social order. An accumuland is defined as any entity designated as a target of increase or preservation such that actions and experiences are evaluated in relation to its trajectory over time. The central claim is that accumulation is not merely domain-specific behaviour but a general mechanism of meaning-making: Dispersed actions acquire significance when they are interpreted as contributing to the continuity, growth or protection of an accumuland. This explains why heterogeneous objects—money, credentials, religious merit, social metrics or symbolic absence—can function as comparable anchors of value. The article further conceptualizes institutions as macro-level regulators that define legitimate accumulands, specify accumulation practices and project future horizons. From this perspective, phenomena such as hoarding, credential inflation, compulsive achievement, moral scrupulosity and digital metric dependence are understood as structural imbalances of accumulation rather than domain-specific pathologies. By reframing accumulation as a core architecture of meaning-making, Accumuland Theory provides a unified framework for analysing value, commitment and institutional power in modern societies.